425.21  Satisfaction of outstanding tax liabilities.

The amount of any claim for credit or reimbursement payable under this division may be applied by the department of revenue and finance against any tax liability, delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with the department for central debt collection, outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant's household in the base year.

Section History: Early form

  [C75, 77, 79, 81, § 425.21]

Section History: Recent form

  99 Acts, ch 152, §15, 40; 2001 Acts, ch 24, §51


Previous Section 425.20

Next Section 425.22


Return To Home index


© 2003 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Tue Jan 28 13:52:42 CST 2003
URL: /DOCS/IACODE/2003/425/21.html
jhf